General information about company |
|||
|---|---|---|---|
| Scrip Code | 543396 | ||
| NSE Symbol | PAYTM | ||
| MSEI Symbol | NOTLISTED | ||
| ISIN | INE982J01020 | ||
| Name of company | ONE 97 COMMUNICATIONS LIMITED | ||
| Type of company | Main Board | ||
| Class of security | Equity | ||
| Date of start of financial year | 01-Apr-2025 | ||
| Date of end of financial year | 31-Mar-2026 | ||
| Date of board meeting when results were approved | 22-Jul-2025 | ||
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 12-Jul-2025 | ||
| Description of presentation currency | INR (in Actuals) | ||
| Reporting Type | Quarterly | ||
| Reporting Quarter | First quarter | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Whether results are audited or unaudited for the quarter ended | Unaudited | ||
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |||
| Segment Reporting | Single segment | ||
| Description of single segment | Refer Segment Note | ||
| Start date and time of board meeting | 22-Jul-2025 14:58:00 | ||
| End date and time of board meeting | 22-Jul-2025 16:21:00 | ||
| Whether cash flow statement is applicable on company | |||
| Type of cash flow statement | |||
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion | ||
Financial Results Ind-AS |
|||
|---|---|---|---|
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Apr-2025 | |
| B | Date of end of reporting period | 30-Jun-2025 | |
| C | Whether results are audited or unaudited | Unaudited | |
| D | Nature of report standalone or consolidated | Consolidated | |
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. | ||
| 1 | Income | ||
| Revenue from operations | 19175000000 | ||
| Other income | 2414000000 | ||
| Total income | 21589000000 | ||
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0 | |
| (b) | Purchases of stock-in-trade | 0 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | |
| (d) | Employee benefit expense | 6426000000 | |
| (e) | Finance costs | 40000000 | |
| (f) | Depreciation, depletion and amortisation expense | 1661000000 | |
| (f) | Other Expenses | ||
| 1 | Payment processing charges | 5809000000 | 5809000000 |
| 2 | Marketing and promotional expenses | 998000000 | 998000000 |
| 3 | Software, cloud and data centre expenses | 1677000000 | 1677000000 |
| 4 | Other expenses | 3550000000 | 3550000000 |
| Total other expenses | 12034000000 | ||
| Total expenses | 20161000000 | ||
| 3 | Total profit before exceptional items and tax | 1428000000 | |
| 4 | Exceptional items | -167000000 | |
| 5 | Total profit before tax | 1261000000 | |
| 6 | Tax expense | ||
| 7 | Current tax | 44000000 | |
| 8 | Deferred tax | -4000000 | |
| 9 | Total tax expenses | 40000000 | |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | |
| 11 | Net Profit Loss for the period from continuing operations | 1221000000 | |
| 12 | Profit (loss) from discontinued operations before tax | 0 | |
| 13 | Tax expense of discontinued operations | 0 | |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 4000000 | |
| 16 | Total profit (loss) for period | 1225000000 | |
| 17 | Other comprehensive income net of taxes | -28000000 | |
| 18 | Total Comprehensive Income for the period | 1197000000 | |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1225000000 | ||
| Total profit or loss, attributable to non-controlling interests | 0 | ||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 1197000000 | ||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | ||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 638000000 | ||
| Face value of equity share capital | 1 | ||
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 1.92 | ||
| Diluted earnings (loss) per share from continuing operations | 1.89 | ||
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | ||
| Diluted earnings (loss) per share from discontinued operations | 0 | ||
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 1.92 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.89 | ||
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
Disclosure of notes on financial results |
|||
|---|---|---|---|
| Textual Information(1) | 1.tThe Statement of Unaudited Consolidated Financial Results has been prepared in accordance with the recognition and measurement principles laid down in the applicable accounting standards prescribed under Section 133 of the Companies Act, 2013 (the “Act”) and other accounting principles generally accepted in India and presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (‘Listing Regulations’). The Statement of Unaudited Consolidated Financial Results of the Company and its subsidiaries (collectively ''the Group'') and its interest in associates and joint ventures have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on July 22, 2025. The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results. n n2.tThe Statement includes the results for the quarter ended March 31, 2025, being the balancing figure between audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the previous financial year which was subject to limited review. n n3.tThe Group is engaged in different business units, including payment services, distribution of financial services and marketing services. The Board of Directors (Chief Operating Decision Maker “CODM”) reviews the information at the revenue level and does not allocate operating costs and expenses, assets and liabilities across business units, as the CODM does not use such information to allocate resources or evaluate the performance of the business units. Allocation of resources and assessment of financial performance is done at the consolidated level. The way the CODM reviews the performance, management of the Group has concluded that the Group constitutes a single segment as per Ind AS 108 'Operating Segments'. Hence, no separate disclosure is required for segments. n nFor detailed notes kindly refer to the financial results uploaded on the website of the Company | ||
Remarks |
|
|---|---|
| Debt equity ratio | |
| Debt service coverage ratio | |
| Interest service coverage ratio | |
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
|||||||
|---|---|---|---|---|---|---|---|
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
| Date of start of reporting period | 01-Apr-2025 | ||||||
| Date of end of reporting period | 30-Jun-2025 | ||||||
| Whether accounts are audited or unaudited | Unaudited | ||||||
| Nature of report standalone or consolidated | Consolidated | ||||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
Text Block |
|
|---|---|
| Textual Information(2) | The Group is engaged in different business units, including payment services, distribution of financial services and marketing services. The Board of Directors (Chief Operating Decision Maker “CODM”) reviews the information at the revenue level and does not allocate operating costs and expenses, assets and liabilities across business units, as the CODM does not use such information to allocate resources or evaluate the performance of the business units. Allocation of resources and assessment of financial performance is done at the consolidated level. The way the CODM reviews the performance, management of the Group has concluded that the Group constitutes a single segment as per Ind AS 108 'Operating Segments'. Hence, no separate disclosure is required for segments. |
Other Comprehensive Income |
|||
|---|---|---|---|
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Apr-2025 | |
| B | Date of end of reporting period | 30-Jun-2025 | |
| C | Whether results are audited or unaudited | Unaudited | |
| D | Nature of report standalone or consolidated | Consolidated | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Re-measurement gain / (loss) on defined benefit plans | -30000000 | -30000000 |
| Total Amount of items that will not be reclassified to profit and loss | -30000000 | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | -1000000 | |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange differences on translation of foreign operations | 1000000 | 1000000 |
| Total Amount of items that will be reclassified to profit and loss | 1000000 | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0 | |
| 5 | Total Other comprehensive income | -28000000 | |
Details of Impact of Audit Qualification |
|
|---|---|
| Whether results are audited or unaudited | Unaudited |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | S.R.Batliboi & Associates LLP | Yes | 31-Jul-2027 | ||
|---|---|---|---|---|---|